1.audit 审计 02;'"EmP$
2.attestation 鉴证 c!6v-2ykv
3.credibility 可信赖程度 jm<^WQ%Cc
4.audit of financial statements 财务报表审计 i=n;rT
5.agreed-upon procedures 执行商定程序 PU.j (0
6.high levels of assurance 高水平保证 ? 3fnt "
7.compilation 编制 ;} L f
8.reliability 可靠性 1YMi4.
9.relevance 相关性 <Rw2F?S~)n
10.professional skepticism 职业谨慎 2( GY k
11.objectivity 客观性 `Z>=5:+G@2
12. professional competence 专业胜任能力 4uO88[=
13.Senior/CPA-in-charge 项目经理 !1R?3rVQS
14.audit engagement letter 业务约定书 /7S g/d%c
15.recurring audit 连续审计 I/St=-;
16.the client 委托人 X1B)(|7$
17.change CPA 更换注册会计师 -!~pa^j
18.the existing CPA 现任注册会计师 vqT) =ZC1
19.the successor CPA 后任注册会计师 <ndY6n3
20.the preceding CPA前任注册会计师 ,ov$` v
21.issue the audit report 出具审计报告 bz nMD
22.expert 专家 D]iyr>V6'
23.the board of directors 董事会 WNjG/U
24.knowledge of the entity‘ s business 了解被审计单位情况 %u9 Q`
25.assess material misstatement risks评估重大错报风险 63\
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26.detemine the nature， timing and extent of the audit procedures 确定审计程序的性质、时间和范围 >?JUGXAi'{
27.a general knowledge of —— 初步了解―――的情况
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28.a more knowledge of—— 进一步了解的情况 r\fkx>
29.the prior year‘s working papers 以前年度工作底稿 ?
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30.minutes of meeting 会议纪要 :yJ#yad
31.business risks 经营风险 / <T{g0s
32.appropriateness 适当性 )Az0.}
33.accounting estimate 会计估计 90abA,U@
34.management representations 管理层声明 Vg bT/v
35.going concern assumption 持续经营假设 oc-&}R4=
36.audit plan 审计计划 `Zmdlp@
37.significant audit areas 重点审计领域 = YO<.(Lu
38.error 错误 s^PsA9EAn
39.fraud舞弊 & $T7eOiZ
40.modified or additional procedures 修改或追加审计程序 Xajt][
41.misappropriation of assets 侵占资产 l2M(
42.transactions without substance 虚假交易 _Ad63.Uq))
43.unusual pressures 异常压力 3hJ51=_0^
44.the suspected noncompliance 涉嫌存在违法行为 \ 6taC
45.materialiy 重要性 (0y!{ (a
46.exceed the materiality level 超过重要性水平 {C]tS5$Z
47.approach the materiality level 接近重要性水平 4yTg H0(T
48.an acceptably low level 可接受水平 dhP")@3K;p
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 d 7X7 _
50.misstatements or omissions 错报或漏报 >@G"*le*)
51.aggregate 总计 mIrN~)C4\
52.subsequent events 期后事项 <M5fk?n,|
53.adjust the financial statements 调整财务报表 w?*79 u
54.perform additional audit procedures 实施追加的审计程序 2V; Dn$q
55.audit risk 审计风险 %'. x vC
56.detection risk 检查风险 _@)-#7
57.inappropriate audit opinion 不适当的审计意见 A[fTpS ~~%
58.material misstatement 重大的错报 FD%OG6db];
59.tolerable misstatement 可容忍错报 ^XYK
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60.the acceptable level of detection risk 可接受的检查风险
